{"id":7796,"date":"2022-08-23T08:00:00","date_gmt":"2022-08-23T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7796"},"modified":"2023-02-01T15:05:09","modified_gmt":"2023-02-01T14:05:09","slug":"jak-na-uctovani-dlouhodobeho-hmotneho-majetku-u-investicnich-projektu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-uctovani-dlouhodobeho-hmotneho-majetku-u-investicnich-projektu\/","title":{"rendered":"Jak na \u00fa\u010dtov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku u investi\u010dn\u00edch projekt\u016f"},"content":{"rendered":"<h2>Investi\u010dn\u00ed z\u00e1m\u011br<\/h2>\n<p>Investi\u010dn\u00ed z\u00e1m\u011br\u00a0zahrnuje soubor podklad\u016f, kter\u00e9 jej funk\u010dn\u011b a v\u011bcn\u011b definuj\u00ed v\u010detn\u011b aspektu nezbytnosti, \u00fa\u010delnosti, efektivnosti a hospod\u00e1rnosti v\u00a0r\u00e1mci vynalo\u017een\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f. Ka\u017ed\u00fd finan\u010dn\u00ed z\u00e1m\u011br, projekt, mus\u00ed b\u00fdt vymezen dle p\u0159esn\u00fdch a nezbytn\u00fdch parametr\u016f p\u0159i \u010dem\u017e je t\u0159eba vn\u00edmat i indik\u00e1tory spln\u011bn\u00ed c\u00edl\u016f v\u00a0dob\u011b jeho u\u017e\u00edv\u00e1n\u00ed pro spr\u00e1vn\u00e9 vyhodnocen\u00ed efektivity projektu. Investi\u010dn\u00edm z\u00e1m\u011brem m\u016f\u017ee b\u00fdt nap\u0159\u00edklad po\u0159\u00edzen\u00ed vozidla, specializovan\u00e9ho technick\u00e9ho vybaven\u00ed \u010di nemovitosti.<\/p>\n<h2>Osobn\u00ed automobil jako sou\u010d\u00e1st investi\u010dn\u00edho projektu<\/h2>\n<p>Jak spr\u00e1vn\u011b postupovat v\u00a0p\u0159\u00edpad\u011b investi\u010dn\u00edho projektu, kter\u00fd se zam\u011b\u0159uje na po\u0159\u00edzen\u00ed automobil\u016f z\u00a0\u00fa\u010detn\u00edho pohledu.<\/p>\n<p><em>Pro ilustraci organizace XY sepsala projektovou investi\u010dn\u00ed \u017e\u00e1dost na n\u00e1kup 5 osobn\u00edch automobil\u016f s\u00a0podm\u00ednkou spolu\u00fa\u010dasti ve v\u00fd\u0161i 5 %. Hodnota dotace je 1.900.000 K\u010d, spolu\u00fa\u010dast 100.000 K\u010d. Za seps\u00e1n\u00ed a pod\u00e1n\u00ed projektov\u00e9 \u017e\u00e1dosti organizace XY zaplatila \u010d\u00e1stku 150.000 K\u010d z\u00a0vlastn\u00edch finan\u010dn\u00edch prost\u0159edk\u016f. Jak postupovat p\u0159i za\u00fa\u010dtov\u00e1n\u00ed n\u00e1kup\u016f automobil\u016f krok za krokem.<\/em><\/p>\n<p><em>Po\u0159\u00edzen\u00ed investi\u010dn\u00edho majetku a jeho za\u00fa\u010dtov\u00e1n\u00ed<\/em><\/p>\n<p><em>\u00da\u010dtov\u00e1 osnova:<br \/>\n022\u00a0&#8211; Samostatn\u00e9 movit\u00e9 v\u011bci a soubory movit\u00fdch v\u011bc\u00ed<br \/>\n042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\n321 \u2013 Dodavatel\u00e9<br \/>\n901.1 \u2013 Vlastn\u00ed jm\u011bn\u00ed<br \/>\n901.2 \u2013 Vlastn\u00ed jm\u011bn\u00ed: fond odpis\u016f<br \/>\n901.3 \u2013 Vlastn\u00ed jm\u011bn\u00ed: investi\u010dn\u00ed dotace<br \/>\n901.4 \u2013 Vlastn\u00ed jm\u011bn\u00ed: dary<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><em>1) FAP za zpracov\u00e1n\u00ed projektu ve v\u00fd\u0161i 150.000 K\u010d<\/em><\/td>\n<td><em>042\/321<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>2) FAP za koupi vozidel ve v\u00fd\u0161i 2.000.000 K\u010d\u00a0<\/em><\/td>\n<td><em>042\/321<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>3) VPD za registraci vozidel 4.000 K\u010d<\/em><\/td>\n<td><em>042\/321<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>4) Za\u0159azen\u00ed do u\u017e\u00edv\u00e1n\u00ed 2.154.000 K\u010d<\/em><\/td>\n<td><em>022\/042<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>5) Zdroje financov\u00e1n\u00ed: investi\u010dn\u00ed dotace 1.900.000 K\u010d<\/em><\/td>\n<td><em>901.3\/901.1\u00a0 22\/OA-D<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>6) Zdroje financov\u00e1n\u00ed: fond odpis\u016f 154.000 K\u010d<\/em><\/td>\n<td><em>901.2\/901.1\u00a0 22\/OA<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>7) Zdroje financov\u00e1n\u00ed: dary 100.000 K\u010d<\/em><\/td>\n<td><em>901.4\/901.1\u00a0 22\/OA-VZ<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Uveden\u00e9 investi\u010dn\u00ed n\u00e1klady p\u0159\u00edmo souvis\u00ed s\u00a0po\u0159\u00edzen\u00edm dlouhodob\u00e9ho majetku, a proto je pro n\u00e1s st\u011b\u017een\u00edm \u00fa\u010dtem \u00fa\u010det 042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. V\u00a0tuto chv\u00edli nen\u00ed ov\u0161em majetek za\u0159azen u\u017e\u00edv\u00e1n\u00ed, je pouze po\u0159\u00edzen. Ve chv\u00edli, kdy jej opravdu pou\u017eije provedeme \u00fa\u010detn\u00ed operaci s\u00a0vyu\u017eit\u00edm \u00fa\u010dtu 022\u00a0&#8211; Samostatn\u00e9 movit\u00e9 v\u011bci a soubory movit\u00fdch v\u011bc\u00ed. V\u00a0tuto chv\u00edli jsme se \u0159\u00eddili nejen akru\u00e1ln\u00edm principem, ale tak\u00e9 pravidly stanoven\u00e9 investi\u010dn\u00edm projektem. Nesm\u00edme zapomenout, \u017ee projekt je vy\u00fa\u010dtov\u00e1v\u00e1n don\u00e1torovi, kter\u00fd stanovil pravidla pro vy\u00fa\u010dtov\u00e1n\u00ed projektu. Proto je t\u0159eba i v\u00a0tomto p\u0159\u00edpad\u011b vhodn\u011b zvolit t\u0159\u00edd\u00edc\u00ed znaky jako nap\u0159. \u010dinnosti, zak\u00e1zky atd. V\u00a0na\u0161em p\u0159\u00edpad\u011b se jedn\u00e1 o zak\u00e1zku 22\/OA-D (investi\u010dn\u00ed dotace 1.900.000 K\u010d), zak\u00e1zka 22\/OA-VZ (spolu\u00fa\u010dast tvo\u0159en\u00e1 dary ve v\u00fd\u0161i 100.000 K\u010d) a zak\u00e1zka 22\/OA (vlastn\u00ed zdroje 154.000K\u010d).<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7796\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7796\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Investi\u010dn\u00ed projekt v p\u0159\u00edpad\u011b nemovitosti<\/h2>\n<p>Po\u0159\u00edzen\u00ed nemovitosti se \u0159\u00edd\u00ed stejn\u00fdmi principy, jako po\u0159\u00edzen\u00ed jak\u00e9hokoliv hmotn\u00e9ho majetku. Tedy je t\u0159eba m\u00edt zpracovan\u00fd investi\u010dn\u00ed z\u00e1m\u011br a n\u00e1sledn\u011b zajistit zdroje financov\u00e1n\u00ed. P\u0159i \u00fa\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed nemovitosti se ve\u0161ker\u00e9 investi\u010dn\u00ed n\u00e1klady vynalo\u017een\u00e9 s\u00a0po\u0159\u00edzen\u00edm nemovitosti \u00fa\u010dtujeme na \u00fa\u010det 042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. Do po\u0159izovac\u00ed ceny investice zahrnujeme studie a zpracov\u00e1n\u00ed projektu, ve\u0161ker\u00e9 stavebn\u00ed pr\u00e1ce, \u00faroky z\u00a0p\u0159\u00edpadn\u00fdch \u00fav\u011br\u016f, stavebn\u00ed dozor a dal\u0161\u00ed n\u00e1klady p\u0159\u00edmo souvisej\u00edc\u00ed s\u00a0po\u0159\u00edzen\u00edm nemovitosti. Nemovitost za\u0159ad\u00edme do u\u017e\u00edv\u00e1 v\u00a0moment\u011b, kdy je vyd\u00e1no kolauda\u010dn\u00ed rozhodnut\u00ed a n\u00e1sledn\u011b z\u00e1pis do katastru nemovitost\u00ed. Na ilustra\u010dn\u00edm p\u0159\u00edkladu si zobraz\u00edme, jak\u00fdm zp\u016fsobem prov\u00e9st jednotliv\u00e9 \u00fa\u010detn\u00ed operace v\u010detn\u011b za\u00fa\u010dtov\u00e1n\u00ed zdroj\u016f financov\u00e1n\u00ed.<\/p>\n<p><em>Organizace XY se rozhodla pro v\u00fdstavbu nov\u00e9 budovy, ve kter\u00e9 budou poskytov\u00e1ny soci\u00e1ln\u00ed slu\u017eby. Cena na z\u00e1klad\u011b projektu je stanovena na \u010d\u00e1stku 25.000.000 K\u010d. Zdroje financov\u00e1n\u00ed zahrnuj\u00ed dotaci na z\u00e1klad\u011b projektov\u00e9 \u017e\u00e1dosti ve v\u00fd\u0161i 90% ceny projektu, tzn. 22.500.000 K\u010d. Spolu\u00fa\u010dast je stanovena dle pravidel o poskytnut\u00ed investi\u010dn\u00ed dotace ve v\u00fd\u0161i 10 %, tzn. 2.500.000 K\u010d. Dotace je poskytnuta dle pravidel financov\u00e1n\u00ed na z\u00e1klad\u011b d\u00edl\u010d\u00edch \u017e\u00e1dost\u00ed ve t\u0159ech etap\u00e1ch, jejich\u017e term\u00edny jsou p\u0159esn\u011b pops\u00e1ny v\u00a0pravidlech financov\u00e1n\u00ed dan\u00e9ho projektu. Z\u00a0t\u011bchto d\u016fvod\u016f organiza\u010dn\u00ed jednotka po\u017e\u00e1dala i o <a href=\"https:\/\/finaton.com\/cz\/pujcky\/bankovni-pujcky\">bankovn\u00ed \u00fav\u011br<\/a> ve v\u00fd\u0161i 5.000.000 K\u010d (splatnost \u00fav\u011bru del\u0161\u00ed ne\u017e 1 rok), aby mohla zah\u00e1jit realizaci projektu. <\/em><\/p>\n<p><em>Po\u0159\u00edzen\u00ed investi\u010dn\u00edho majetku a jeho za\u00fa\u010dtov\u00e1n\u00ed<\/em><\/p>\n<p><em>\u00da\u010dtov\u00e1 osnova:<br \/>\n021\u00a0&#8211; Stavby<br \/>\n042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\n221 \u2013 Bankovn\u00ed \u00fa\u010dty<br \/>\n321 \u2013 Dodavatel\u00e9<br \/>\n901.1 \u2013 Vlastn\u00ed jm\u011bn\u00ed<br \/>\n901.2 \u2013 Vlastn\u00ed jm\u011bn\u00ed: fond odpis\u016f<br \/>\n901.3 \u2013 Vlastn\u00ed jm\u011bn\u00ed: investi\u010dn\u00ed dotace<br \/>\n901.4 \u2013 Vlastn\u00ed jm\u011bn\u00ed: dary<br \/>\n951 \u2013 Dlouhodob\u00e9 bankovn\u00ed \u00fav\u011bry<\/em><\/p>\n<p><em>Ve\u0161ker\u00e9 faktury p\u0159ijat\u00e9, pokladn\u00ed doklady, smlouvy, \u00faroky z\u00a0\u00fav\u011bru, elektrick\u00e1 energie, voda, plyn apod. \u00fa\u010dtujeme po celou dobu realizace projektu a\u017e do jeho kolaudace na \u00fa\u010det 042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. Jakmile je nemovitost zkolaudov\u00e1na a n\u00e1sledn\u011b zaps\u00e1na do katastru nemovitost\u00ed uvedeme ji do u\u017e\u00edv\u00e1n\u00ed za pomoc\u00ed \u00fa\u010dtu 021 \u2013 Stavby, \u00fa\u010detn\u00ed z\u00e1pis bude za\u00fa\u010dtov\u00e1n 021\/042. Bankovn\u00ed \u00fav\u011br je v\u00a0na\u0161em p\u0159\u00edpad\u011b pouze finan\u010dn\u00edm tokem nikoliv zdrojem financov\u00e1n\u00ed i p\u0159es skute\u010dnost, \u017ee je spl\u00e1cen po dobu del\u0161\u00ed ne\u017e jeden rok. <\/em><\/p>\n<p><em>Investi\u010dn\u00ed dotaci za\u00fa\u010dtujeme na \u00fa\u010det 901.3 \u2013 Vlastn\u00ed jm\u011bn\u00ed: investi\u010dn\u00ed dotace, kter\u00fd se pro n\u00e1s st\u00e1v\u00e1 \u201esb\u011brn\u00fdm \u00fa\u010dtem\u201c, kter\u00fd vyu\u017eijeme pro za\u00fa\u010dtov\u00e1n\u00ed jednotliv\u00fdch etap poskytnut\u00e9 dotace na z\u00e1klad\u011b d\u00edl\u010d\u00edch \u017e\u00e1dost\u00ed. V\u00a0na\u0161em p\u0159\u00edpad\u011b se jedn\u00e1 o t\u0159i etapy. Po za\u00fa\u010dtov\u00e1n\u00ed z\u00e1v\u011bre\u010dn\u00e9ho d\u00edl\u010d\u00edho pln\u011bn\u00ed mus\u00ed \u00fa\u010det vykazovat \u010d\u00e1stku 22.500.000 K\u010d. Proti\u00fa\u010dtem je \u00fa\u010det 221 \u2013 Bankovn\u00ed \u00fa\u010dty. <\/em><\/p>\n<p><em>Spolu\u00fa\u010dast ve v\u00fd\u0161i 10 %, tzn. 2.500.000 K\u010d, je tvo\u0159ena finan\u010dn\u00edmi prost\u0159edky na \u00fa\u010dtu 901.2 \u2013 Vlastn\u00ed jm\u011bn\u00ed: fond odpis\u016f ve v\u00fd\u0161i 1.500.000 K\u010d (proti\u00fa\u010det je \u00fa\u010det 901.1 \u2013 Vlastn\u00ed jm\u011bn\u00ed) a d\u00e1le \u00fa\u010dtem 901.4 \u2013 Vlastn\u00ed jm\u011bn\u00ed: dary ve v\u00fd\u0161i 1.000.000 K\u010d (proti\u00fa\u010dtem je \u00fa\u010det 221 \u2013 Bankovn\u00ed \u00fa\u010dty).<\/em><\/p>\n<p><em>Pro\u00fa\u010dtov\u00e1n\u00ed zdroj\u016f financov\u00e1n\u00ed<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><em>1) Za\u0159azen\u00ed do u\u017e\u00edv\u00e1n\u00ed 25.000.000 K\u010d<\/em><\/td>\n<td><em>021\/042<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>2) Zdroje financov\u00e1n\u00ed: investi\u010dn\u00ed dotace 22.500.000 K\u010d<\/em><\/td>\n<td><em>901.3\/901.1<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>3) Zdroje financov\u00e1n\u00ed: fond odpis\u016f 1.500.000 K\u010d<\/em><\/td>\n<td><em>901.2\/901.1<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>4) Zdroje financov\u00e1n\u00ed: dary 1.000.000 K\u010d<\/em><\/td>\n<td><em>901.4\/901.1<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Ve\u0161ker\u00e9 zdroje financov\u00e1n\u00ed investi\u010dn\u00edch projekt\u016f \u00fa\u010dtujeme na \u00fa\u010det 901 \u2013 Vlastn\u00ed zdroje, kde si vytvo\u0159\u00edme analytick\u00e9 \u00fa\u010dty, kter\u00e9 jsou vhodn\u00e9 pro rozli\u0161en\u00ed jednotliv\u00fdch zdroj\u016f financov\u00e1n\u00ed. Investi\u010dn\u00ed projekty a jejich pln\u011bn\u00ed je t\u0159eba pe\u010dliv\u011b sledovat nejenom pomoc\u00ed analytick\u00fdch \u00fa\u010dt\u016f, ale op\u011bt i jin\u00fdch rozli\u0161ovac\u00edch znak\u016f, jako je \u010dinnost, zak\u00e1zka, projekt a podobn\u011b. V\u00a0ka\u017ed\u00e9m p\u0159\u00edpad\u011b mus\u00ed \u00fa\u010detn\u00ed jednotka v\u00e9st \u00fa\u010detnictv\u00ed jednotliv\u00fdch projekt\u016f tak, aby bylo v\u017edy mo\u017en\u00e9 prok\u00e1zat opr\u00e1vn\u011bnost \u010derp\u00e1n\u00ed projektu a dodr\u017eovat dal\u0161\u00ed pravidla projektu. Proto je veden\u00ed investi\u010dn\u00edch projekt\u016f velice n\u00e1ro\u010dn\u00e9, proto\u017ee zpravidla se jedn\u00e1 o v\u00edce zdroj\u016f financov\u00e1n\u00ed a v\u00edce don\u00e1tor\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investi\u010dn\u00ed z\u00e1m\u011br Investi\u010dn\u00ed z\u00e1m\u011br\u00a0zahrnuje soubor podklad\u016f, kter\u00e9 jej funk\u010dn\u011b a v\u011bcn\u011b definuj\u00ed v\u010detn\u011b aspektu nezbytnosti, \u00fa\u010delnosti, efektivnosti a hospod\u00e1rnosti v\u00a0r\u00e1mci vynalo\u017een\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f. Ka\u017ed\u00fd finan\u010dn\u00ed &#8230;<\/p>\n","protected":false},"author":18,"featured_media":7797,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[250],"class_list":["post-7796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7796"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7796\/revisions"}],"predecessor-version":[{"id":8260,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7796\/revisions\/8260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7797"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}